| 上市公司股权激励与盈余管理关系实证分析——以生命周期作为调节变量 |
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| 引用本文： | 罗锐,;储朝凤.上市公司股权激励与盈余管理关系实证分析——以生命周期作为调节变量[J].六安师专学报,2014(4):63-68. |
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| 作者姓名： | 罗锐 ;储朝凤 |
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| 作者单位： | [1]安徽财经大学会计学院,安徽蚌埠233030; [2]安徽六安金安区妇幼保健院,安徽六安237000 |
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| 摘 要： | 股权激励与盈余管理的相关关系研究一直被视为学术界的热点话题之一。将2008至2012年的沪、深2市A股市场实行股权激励的公司分为成长期和成熟期2个研究样本。通过加入生命周期变量，对处于不同生命周期的企业行为进行研究。实证结果表明，在公司发展的生命周期过程中，其股权激励与盈余管理关系是不同的。根据相关分析提出政策意见，规范上市公司的高管行为，优化资本市场。
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| 关 键 词： | 股权激励 盈余管理 生命周期理论 上市公司 |
Relationship between Equity Incentives and Earnings Management of Listed Companies Empi rical Analysis- To Life Cycle as Regulating Variable |
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| Institution: | LUO Rui, CHU Chaofeng (1. School of Accounting, Anhui university of finance and economics, Bengbu 233030, Chinai; 2. Anhui luan jin＇an district maternal and child health care, Luan 237000, China) |
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| Abstract: | The correlation between equity incentives and earnings management research has been considered one of the hot topics of academia .Article according to the Shanghai and shenzhen two city from 2008 to 2012 a-share market implement equity incentive , it can be divided into two sample growth and maturation .By joining life cycle variables ,we study of different life cycle of enterprise behavior . The empirical results show that in the process of life cycle for the development of the company , the relationship between equity incentives and earnings management is different .According to the correlation analysis is put forward policy advice ,regulating the behavior of the executives of listed companies ,optimizing the capital market . |
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| Keywords: | Equity incentive Earnings management Life cycle theory The listed company |
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